Like many of our ancestors, employees new to the United States are experiencing the challenges of learning new skills needed to become productive workers, while also adapting to a new culture. This is not a new phenomenon, but one we as an industry are quickly learning more about. Understanding the vastly different life experiences of residents is critical when it comes to effectively managing farm-provided employee housing.

First, the “hard work” for managers is to…

1. Foster an environment of mutual cultural understanding via multilingual communication
2. Provide training and materials to help employees adapt to local norms
3. Take differing living styles into consideration when designing housing
4. Explain the benefit of housing to employees
5. Engage employees regularly to establish needs and monitor housing conditions

The “nice things” that will result from a positive farm-provided employee housing culture will be:

1. More effective communication
2. Increased understanding of the expectations for living in housing
3. Less maintenance and repair
4. Better appreciation of total compensation package
5. Increased retention of skilled workers

Some tools to help you with the “hard work” are on the Cornell Agricultural Workforce Development website.

1. Farm Provided Employee Housing Guide
2. Orientation Guide for Occupants of Farm Housing (Spanish and English)

The “hard work” may not be as hard as you think, and the resulting “nice things” may have greater impact on the overall work environment than you imagined.

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By Jay Canzonier, Cornell University. Permission granted to repost, quote, and reprint with author attribution.
The post Culture Change: We Can’t Have Nice Things Without Hard Work appeared in The Ag Workforce Journal.

New York State real property tax code allows several exemptions for farm buildings. This provision also exempts new and reconstructed farm employee housing.   

• The provision exempts new or reconstructed farm employee housing from any increase in assessed value that results from the improvement.  
• The exemption applies to buildings used to provide housing for regular and essential employees and their immediate families who are primarily employed in farming operations.  
• The exemption does not apply to buildings occupied as a residence by the owner and his or her immediate family.   

For Both Migrant and Permanent Employee Housing 

One form of property tax exemption is available for both migrant/seasonal employers such as fruit or vegetable farms and for farms with permanent employees such as dairy farms. This is a one-time exemption that continues automatically for 10 years, providing the building continues to be used for farming. For this exemption, use form RP-483 and follow the instructions for the form. Application to the local assessor must be made within one year following the completion of new construction or re-construction work.  

For Migrant Employee Housing Only 

There is a permanent real property tax exemption for farm or food processing labor camps or commissaries, provided the structures are used to improve the health, living, and working conditions for farm laborers. The applicant must provide the assessor with a copy of the following: 

1. a state sanitary code permit to operate a “migrant farmworker housing facility,”  

1. a State Labor Department “farm labor contractor certificate of registration”, “permit to operate a farm labor camp commissary”, and/or “migrant labor registration certificate” and,  

1. proof of compliance with the fire-prevention and building code.  

A renewal application need not be filed annually with the assessor, but the owner of the labor camp or commissary must be able to annually prove that the camp or commissary continues to comply with all applicable property use requirements to keep the exemption. For this permanent exemption, use form RP-483-d with instructions. 

Whether a farm business owner pursues either the one-time, ten-year exemption or the permanent exemption, all safety and code requirements should be met. If the use classification of the building is converted to a non-farm use, the building will be subject to roll-back taxes.   

To apply for the exemption, contact the local assessor, the county director of real property tax services, or the NYS Department of Taxation.   

For additional details visit: 

Farm building exemption – Tax.NY.gov 

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By Jay Canzonier, Cornell University. Permission granted to repost, quote, and reprint with author attribution.
The post Real Property Tax Exemptions for Farm Employee Housing appeared in The Ag Workforce Journal.